Section 83(2) in The Himachal Pradesh Municipal Corporation Act, 1994
(2)Every person primarily liable for the payment of a tax on any property, who transfers his title to or over such property, without giving notice of such transfer to the municipality as aforesaid, shall in addition to any other liability which he incurs through such neglect, continue to be liable for the payment of all such taxes from time to time payable in respect of the said property until he gives such notice, or until the transfer is recorded in the books of the municipality.
